The tariff classification of candles from China.
Issued January 8, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
1. Item #15C1, 10" Witch Taper, consists of two candles each molded in the shape of a witch. 2. Item #15C2, 10" Ghost Taper, consists of two candles each molded in the shape of a ghost. 3. Item #15C3, 10" Pumpkin Taper, consists of two candles each molded into a stack of five Jack-O-Lanterns.
CBP rationale
The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like.
Full text
NY D85663 January 8, 1999 CLA-2-34:RR:NC:SP:236 D85663 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anna Bolton Uni-King Marketing Inc. 2770 Steeles Ave. W, Unit 3 Concord, Ontario, L4K 4N5 RE: The tariff classification of candles from China. Dear Ms. Bolton: In your letter dated December 10, 1998, you requested a tariff classification ruling. Samples of candles measuring 10" tall and approximately 1 ½" wide, packed two candles to a box, were submitted with your letter. 1. Item #15C1, 10" Witch Taper, consists of two candles each molded in the shape of a witch. 2. Item #15C2, 10" Ghost Taper, consists of two candles each molded in the shape of a ghost. 3. Item #15C3, 10" Pumpkin Taper, consists of two candles each molded into a stack of five Jack-O-Lanterns. The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like. The rate of duty will be Free. The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects, such as an animal or a numeral, are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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